为筹措镇压太平天国运动所需军费，咸丰三年（1853），雷以諴于江苏省创行厘金制度。在清廷的允准下，厘金风潮于次年遍及各省。厘金制度在广东地区推行初期由该地部分府县官绅主持，自发进行抽厘。咸丰八年（1858），广东地区开始试办行厘，经过较长时间的督办及一系列的整顿，厘金制度在广东得到了进一步的推广，到光绪年间，广东地区已经发展出一套较为完备的抽厘运作方式。厘金已经成为广东地方政府重要的支柱性财政收入来源之一。本文主要探讨广东地区厘金制度自创立到清灭亡期间（1854-1912）发展与演变的曲折历程，并将这一错综复杂的演变过程置于当时社会变迁的宏大背景下，介绍这一时期广东地区厘金的收支情况与改革变迁，以更全面地把握广东厘金的发展变迁的内在逻辑与影响。

In the third year of Xianfeng (1853), Lei Yixian founded Lijin in Jiangsu Province to finance the military expenditure needed to suppress the Taiping Heavenly Movement With the approval of the Qing Court, the Lijin trend spread throughout the provinces in the following year. At the beginning of the implementation of the Likin system in Guangdong region, some local county officials presided over and carried out the selection spontaneously. In the eighth year of Xianfeng (1858), Guangdong began to run a trial operation, after a long period of supervision and a series of rectification, the Lijin system was further promoted in Guangdong, and by the Guangxu period, Guangdong had developed a relatively complete mode of operation. Lijin has become one of the important financial revenue sources of Guangdong local government. This paper mainly discusses the twists and turns of the development and evolution of the Lijin system in Guangdong from its establishment to the end of the Qing Dynasty (1854-1912), and puts this complicated evolution process in the grand background of social changes at that time, and introduces the revenue and expenditure situation, reform and change of the Lijin system in Guangdong during this period. In order to grasp the internal logic and influence of the development and change of Guangdong Likin more comprehensively.